To amend the Internal Revenue Code of 1986 to exempt from the highway vehicle excise tax certain equipment specially designed for off-highway seasonal harvesting of agricultural commodities.

Amends the Internal Revenue Code to exempt from the tax relating to heavy trucks and trailers sold at retail, truck trailer and semitrailer bodies designed to: (1) perform off-highway tasks connected with the seasonal harvesting of agricultural commodities; and (2) transport the harvested commodities.